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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking
Arief Himmawan
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Economics, Econometrics & Finance

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PENGARUH PERSONALITY TERHADAP KEAHLIAAN AUDITOR DALAM PENGGUNAAN KOMPUTER Maymunah Aisyah, 08.05.52.0086 Riama; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to determine and analyze whether computer anxiety, computer attitude, math anxiety affects keahliaan auditor in using computers in public accounting firm and BPKP in Semarang. The data used are the primary data, a survey method that is done sending or distributing the questionnaire to the respondent or in this case the auditor who worked at the office of public accountants and BPKP. Population and sample in this study is the auditor who worked in the office of public accounting and BPKP in Semarang. Researchers used a sampling technique convinience sampling, this techique is based on convinience for the researchers in obtaining the respondents due to limitations of the sample and obtaining the respondents were 90 respondents. Test equipment used in this study is by multiple regression analysis.The results of the study of the 3 Variable; independently indicate that personality factors such as computer anxiety and no significant positive effect, computer attitude has positive and significant, math anxiety and a significant positive effect on keahliaan auditor in using computers.Keywords: End User Computing (EUC), Personality and Self- Efficacy
FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT Emanurela Septiatanti W I, 08.05.52.0157; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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To analyze the effect of the financial ratios of Third Party Funds, Capital Adequacy Ratio, Return on Assets, Non-Performing Loans, and Loan to Deposit Ratio of loans disbursed to the banking company in Indonesia Stock Exchange. The population in this study were used only bank that went public in Indonesia on the Indonesia Stock Exchange, so it is unknown how the influence of the independent variable on the dependent variable in the commercial banks did not go public. Data analysis technique used is multiple linear regression analysis.The results of this study can be concluded that: (1) Third Party Funds variable is positively significant effect on the distribution of credit in the financial statements. (2) Capital Adequacy Ratio variable is significant positive effect on credit disbursement in the financial statements. (3) Return on Assets variable is  positively significant effect on the distribution of credit in the financial statements. (4) variable nonperforming loans have a positive significant effect on the distribution of credit. (5) Loan to Deposit Ratio variables have a positive significant effect on the distribution of credit.Keywords: Third Party Funds, Capital Adequacy Ratio, Return on Assets, Non Performing Loans, and Loan to Deposit Ratio, Loan Disbursement.
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH Bernad Yonggo Wibowo, 08.05.52.0033; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Islamic banks are banks whose activities have left the issue of usury. The principle of sharing a common characteristic and operating a basic foundation of Islamic financial institutions as a whole. As the population in this study is that banks are on the Islamic financial sector that have been registered in the Bank Indonesia in the period of time between the years 2006 to 2011.This study uses a non-random sampling approach is by purposive sampling, with the criteria of the Bank - Islamic Banking which has stood since the period 2006 - 2011, and Bank Syariah who have the complete data period from 2006 to 2011. The method used in this study is to use multiple regression analysis to test hypotheses using t test. Before using multiple regression analysis, conducted tests of normality, the assumption of classical test and multiple regression.Based on the results of the feasibility test model using the F test shows that the ROA, FDR, BOPO, and CAR have a significant effect on the level of savings sharing mudaraba. Adjusted R ² value in the regression model obtained for 35.8%, meaning 35.8% of the variation in the level of savings could be explained by mudharabah profitability, liquidity, efficiency ratio, the ratio of capital kecakuapan while the remaining 64.2% are explained by other variables in outside the model. While based on the hypothesis test results indicate that ROA significantly positive effect on the level of the deposit mudaraba, FDR is not a significant negative effect on the level of the deposit  udaraba, BOPO significant negative effect on the level of savings results mudaraba, and CAR is significantly negative effect on the level of deposits results mudharabahKeywords: Rate of Profit Sharing, ROA, FDR, BOPO, and CAR
ANALISIS RASIO CAMEL TERHADAP PREDIKSI KONDISI BANK BERMASALAH DI INDONESIA Ryzza Chunaifi, 08.05.52.0160; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research aimed to analyze the banks financial ratios to predict problem banks in Indonesia. Variables used a seven-bank financial ratios namely CAR, NPL, ROA, LDR, ROE, BOPO and NIM. The research data obtained in the census which shall mean the entire population used in the research, amounting to 123 banks in the years 2007-2009. Analysis tool used is the logit regression.The results of multivariate tests showed that the CAR, NPL, ROA, LDR, ROE, and NIM BOPO not significantly affect the probability of the condition of troubled banks in Indonesia. The accuracy of prediction of the condition of troubled banks by 94.1% in 2007-2009.Keywords: CAMEL, Condition Bank, CAR, NPL, ROA, LDR, ROE, BOPO and NIM
AUDIT DELAY DAN TIMELINESS AUDIT DELAY AND TIMELINESS Pristiani Nunki Handayani, 08.05.52.0016; Himmawan, Arief
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study is a study that examined the financial leverage ratio and liquidity, ownership structure and institutional ownership is public ownership, as well as the auditors opinion, and the size of the KAP of audit delay and timeliness. Signal in accordance with the theory that an action taken by management to provide guidance to investors about how the management of the companys prospects look, with a signal - a signal success or failure of management (agent) who presented to the owner (principal).Based on the theory that the signal to see a signal - a signal success or failure of the company, the company tried to publish financial statements have been audited to the public in an accurate and timely. In this study, this study used a purposive sampling and obtain samples of 278 samples of the company. By using multiple regression analysis and logistic regression to explain the relationship between these variables.The test results show that the t statistic leverage, liquidity, institutional ownership, public ownership, the auditors opinion, and does not affect the size of the KAP audit delay. Firm size is only just acquired a significant effect on the timeliness, while leverage, liquidity, institutional ownership, public ownership and auditors opinion does not affect the timeliness.Keywords: audit delay, timeliness, leverage, liquidity, institutional ownership, public ownership, auditors opinion, and the size of the KAP.
FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Inayatus Sholekhah, 13.05.52.0196; Himmawan, Arief
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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Many auditors who perform actions on premature termination of audit procedures, resulting in reduced quality of the audit. Though the information of the results of the audit is required by the entity to get an investor. Rhode (1978) conducted a survey of senior auditor of public accounting firms in six major Irish and showed that 89 percent of respondents reported having some form of audit quality reduction behavior. The population in this study is the auditor who works at KAP in Semarang, Solo, and Yogyakarta (DIY). Sampling was done by purposive sampling technique and the total sample of 62 respondents. Methods of collecting primary data by spreading the questionnaire. The results of this study that partially Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, and Materialitas has a positive and significant impact on the premature termination of audit procedures. Professional Commitment and Review Procedure And Quality Control has no effect on the premature termination of audit procedures.Keywords: Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, Professional Commitment, Review Procedure and Quality Control, Materiality, and Premature Termination of The Audit Procedures
PENGARUH AUDIT TENUR DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Shofi Aulia Rahman, 13.05.52.0207; Himmawan, Arief
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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This study aims obtain empirical evidence about the influence of tenure audit and firm size to integrity of financial statements with audit quality as intervening variable at real estate and property companies which listed in the Indonesia Stock Exchange. The population on this research is all real estate and property company in the Indonesia Stock Exchange in 2013 - 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Tenure Audit have no efect significant on Integrity of Financial Statements, Firm Size significant with Integrity of Financial Statements, Audit Quality significant with Integrity of Financial Statements, Tenure Audit have no efect significant on Audit Quality, and Firm Size significant on Audit Quality.Keywords : tenure audit, firm size, audit quality and integrity of financial statments
FAKTOR–FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR Doni, 13.05.52.0118; Himmawan, Arief
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
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The deterioration of the auditor independence lately become the main cause of bankruptcies and corporate scandals in different companies in the world. Companies such as Enron case in the United States is manipulating financial statements aided by the firm Arthur Andersen to make investors remain interested in the shares sold Enron. The population in this study were all auditors working in the public accounting firm in Central Java and Yogyakarta. Sampling was done by using a convenience sampling method and the total sample of 73 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the intervention of client management and relationship duration audit positive effect on auditor independence, while the termination of audit, audit tight time budget and no significant negative effect on the independence of auditors. While the audit fees but not significant positive effect on the auditor independence.Keywords: Client Management Interventions, Termination of Auditors, High Audit Fees, Audit Tight Time Budget, Length of Relationship with The Audit Client and Auditor Independence
PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING Agustin Yustinawati Tiffani, 13.05.52.0192; Himmawan, Arief
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This research aimed to examine the influence of tenure audit and company size on the integrity of the financial statements with audit quality as intervening variabel. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period from 2013 to 2015. Sampling technique based on specified criteria namely purposive sampling. The relationship and influence between variabels or described using multiple regression analysis with path analysis. The result of the research shows that of tenure audit has a positive effect on integrity of the financial statements, while company size and audit quality have no effect on integrity of the financial statements. While the tenure audit and company size have a positive effect on audit quality.Keywords: Tenure Audit, Company Size, Audit Quality, Integrity of The Financial Statements
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERSI Ahmad Zainudin, 13.05.52.0211; Himmawan, Arief
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
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The purpose of this study is to examine the influence of competence and independence on the quality of auditors with auditor ethics as an intervening variable. The sampling technique used in this study is the convenience sampling / sample selected with consideration of convenience. This is because there are some limitations, because not all the KAP contained in Semarang, Solo and Daerah Istimewa Yogyakarta can be visited and obtained data for research. The result of the research shows that Independence has negative effect not significant to audit quality in KAP in Central Java. Competence has no significant negative effect on audit quality with auditor ethics as moderating variable in KAP in Central Java. Independence has a significant positive effect on audit quality with auditor ethics as moderating variable in KAP in Central Java.Keywords: Audit Quality, Competence, Independence, and Auditor Ethics
Co-Authors 08.05.52.0016 Pristiani Nunki Handayani 08.05.52.0033 Bernad Yonggo Wibowo 08.05.52.0086 Riama Maymunah Aisyah 08.05.52.0157 Emanurela Septiatanti W I 08.05.52.0160 Ryzza Chunaifi Agnes Cahyani, 14.05.52.0077 Agustin Yustinawati Tiffani, 13.05.52.0192 Agustin Yustinawati Tiffani, 13.05.52.0192 Ahmad Zainudin, 13.05.52.0211 Ahmad Zainudin, 13.05.52.0211 Akbar Wiba Erlandi, 14.05.52.0190 Dhika Bachtiar Putranto, 14.05.52.0161 Djoko Wahjudi Doni, 13.05.52.0118 Doni, 13.05.52.0118 Inayatus Sholekhah, 13.05.52.0196 Inayatus Sholekhah, 13.05.52.0196 Novi Anggraeni, 14.05.52.0107 Shofi Aulia Rahman, 13.05.52.0207 Shofi Aulia Rahman, 13.05.52.0207